To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill expands a tax credit provision: 1. Short title This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act and expands a tax credit, compliance mandate provision: 2. Improving and enhancing work opportunity tax credit Section 51(a) of the Internal Revenue Code of 1986 is amended— by striking shall be equal to 40 percent and all. It relies on tax credits and compliance mandates. The main policy areas are Defense and Finance.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Expands a tax credit provision: 1. Short title This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act.
- Expands a tax credit, compliance mandate provision: 2. Improving and enhancing work opportunity tax credit Section 51(a) of the Internal Revenue Code of 1986 is amended— by striking shall be equal to 40 percent and all...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill expands a tax credit provision: 1. Short title This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act and expands a tax credit, compliance mandate provision: 2. Improving and enhancing work opportunity tax credit Section 51(a) of the Internal Revenue Code of 1986 is amended— by striking shall be equal to 40 percent and all.
Key Policy Areas
Defense, Finance
Primary Purpose
The bill expands a tax credit provision: 1. Short title This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act and expands a tax credit, compliance mandate provision: 2. Improving and enhancing work opportunity tax credit Section 51(a) of the Internal Revenue Code of 1986 is amended— by striking shall be equal to 40 percent and all.
Policy Domains
Sponsors
Legislative Progress
IntroducedMr. Smucker (for himself, Mr. Horsford, Mr. Fitzpatrick, Mr. Suozzi, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology